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GUJARAT HIRA BOURSE
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Hardik Modh
Nitin Gheewale
Arjun Akruwala
Res. Counsel
---

Petitioner / Applicant

GUJARAT HIRA BOURSE
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 15, 2021
Order No.

GUJ/GAAR/R/52/2021

Citation

2021(9) TAXREPLY 5098
Original Order
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ORDER

BRIEF FACTS: M/s. Gujarat Hira Bourse (hereinafter referred to as GHB for sake of brevity) submits that it is Not-for-Profit Company incorporated under Section 25 of the erstwhile Companies Act, 1956 which is now the Section 8 of the Companies Act, 2013 and that it is registered under Section 12A of the Income Tax, 1961, engaged in the development of Gems and Jewellery Park. 2. GHB submits that its main object is to establish a Bourse for promotion of exports of Diamond, Gems, Pearl and Jewellery from India and provide for this purpose, an infrastructure and other facilities in India for Indian and overseas buyers and sellers of Diamond, Gems, Pearl and Jewellery; that within its objects, to develop India as Modern and sophisticated Diamond market, GHB has taken the activity of developing a superlative Gem and Jewellery park in Surat, which has traditionally been the head-quarter of Diamond polishing, trading and export industry in Gujarat; that for the fulfilment of its obj....

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